JAIPUR OPHTHALMOLOGICAL SOCIETY,JAIPUR V. .CIT APPEALS , NFAC INCOME TAX DEPARTMENT

ITA 718/JPR/2023

AI Insights

The case involves the Jaipur Ophthalmological Society, which appealed against an order from the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi. The original dispute arose from an assessment order by the Assessing Officer, which added a sum of Rs. 16,66,634 to the society's income for the assessment year 2020-21, questioning the legitimacy of certain expenses claimed. The society's appeal to the tribunal was subsequently dismissed when it opted to participate in the Vivad Se Vishwas Scheme, a government initiative aimed at resolving tax disputes.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 35338 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALKA GAUTAM
• Assessee Lawyers: SHRO ROHAN SOGANI
• Section: 143(3); 250

Judgement Text

"vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 718/JPR/2023 fu/kZkj.ko\"kZ@Assessment Year : 2020-21 Jaipur Ophthalmological Society Rawat Eye Faco Surgery, Pradip Rawat Memorial Hospital, Opp Govinddev Ji Temple, Jaiapur. cuke Vs. The ITO, Ward-6(1), Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACTJ4852H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shro Rohan Sogani, C.A. jktLo dh vksjls@Revenue by: Ms Alka Gautam (CIT) lquokbZ dh rkjh[k@Date of Hearing :18/12/2024 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 19/12/2024 vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER . Present appeal came to be presented on 30.11.2023 while challenging order dated 27.09.2023 passed by Learned Commissioner of Income Tax (Appeals), NFAC, Delhi, U/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), whereby the appeal filed by the assessee against assessment dated 02.09.2022 framed by the Assessing Officer, relating to assessment year 2020-21, has been upheld. 2 ITA No. 718/JPR/2023 Jaipur Ophthalmological Society vs. ITO 2. Vide assessment order, the Assessing Officer made addition of a sum of Rs. 16,66,634/-, thereby calculating the total income of the assessee at Rs. 29,13,990/-, while framing assessment u/s 143(3) r.w.s. 144B of the Act. The addition came to be made by observing that expenses to the extent of Rs. 16,66,634/-, out of the expenditure put forth by the assessee, were incurred on Doctors and non for benefit of common man or ailing persons. 3. Feeling dissatisfied with the dismissal of its appeal, the assessee filed present before this Appellate Tribunal. 4. It may be mentioned here that yesterday on behalf of the appellant society, copies of Form 1 and Form 2 under the Vivad Se Vishwas Scheme, 2024 came to be presented before the Registry. Ld. AR for the appellant submits that since the appellant has filed application to avail of benefit of the said scheme, the said Forms may be taken into consideration. 5. Since the appellant society has applied for availing of benefit of the above said Scheme-2024, as submitted, this appeal is hereby dismissed as having been withdrawn. 3 ITA No. 718/JPR/2023 Jaipur Ophthalmological Society vs. ITO However, it is made clear that in case no settlement is arrived at under the said scheme, the appellant shall at liberty to move appropriate application before this Appellate Tribunal, in accordance with law for revival of the appeal. File consignment to the record room after the needful is done by the office. Order pronounced in the open court on 19/12/2024. Sd/- Sd/- ¼xxu xks;y½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 19/12/2024 *Santosh vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Jaipur Ophthalmological Society, Jaipur. 2. izR;FkhZ@ The Respondent- ITO, Ward-6(1), Jaipur. 3. vk;djvk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZQkbZy@ Guard File ITA No. 718/JPR/2023) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar "